+Članak 3. 3.

Članak 3. 3.

Srednja poduzeća su poduzeća koja nisu mikro poduzeća ni mala poduzeća i koja na datum bilance ne prelaze granične vrijednosti najmanje dva od sljedeća tri kriterija:

▼M6

(a) 

bilanca ukupno: 25 000 000  EUR;

(b) 

neto prihod: 50 000 000  EUR;

▼B

(c) 

prosječan broj zaposlenika tijekom financijske godine: 250.

1. Pregled

,

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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